CLA-2-63:OT:RR:NC:N3:351
Ms. Kathy Harrison
Speed Sourcing, Incorporated
4200 Regent Street, Suite 200
Columbus, Ohio 43219
RE: The tariff classification of a removable liner/sack for use in a hanging conveyor system from China
Dear Ms. Harrison:
In your letter dated September 18, 2015, you requested a tariff classification ruling.
You submitted a picture of a removable liner/sack. The liner/sack will be composed of either 100% cotton or 100% nylon woven fabric. It measures approximately 14" in height and 36" width. The removable liner/sack is attached to a metal frame picking system for use in a warehouse. It is used for picking items for customer orders during the shipping process. The liner/sack is designed to fold over a metal frame and is secured to the frame using metal snaps along the top. The metal frame is not being imported with the liner/sack.
You suggest that the proper classification of the removable liner/sack is in subheading 9403.90.8061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other furniture and parts thereof: Parts: Other: Other: Other. We disagree with your proposed classification. Although the liner/sack will be attached to a metal frame when used in a hanging conveyor system, it does not meet the terms of furniture as defined or listed in Legal Note 2 and 2 (a) to Chapter 94, HTSUS, or the Explanatory Notes to Chapter 94. As such, the article is not classifiable in Chapter 94, HTSUS or with its heading of 9403, HTSUS.
The applicable subheading for the removable liner/sack composed of 100% cotton fabric will be 6305.20.0000, HTSUS, which provides for sacks and bags, of a kind used for the packing of goods: Of cotton. The duty rate will be 6.2 percent ad valorem.
The applicable subheading for the removable liner/sack composed of 100% nylon fabric will be 6305.39.0000, HTSUS, which provides for sacks and bags, of a kind used for the packing of goods: Of man-made textile materials: Other. The duty rate will be 8.4 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Adleasia Lonesome at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division